YOUVAS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
YOUVAS
Largest movements
- Tangible fixed assets -€7,715
down €7,715 (-1.8%), from €440,584 to €432,869
of which Other tangible fixed assets: -€10,985
- Cash +€6,428
up €6,428 (+1,312%), from €490 to €6,918
mainly Depreciation (+€11,218) and Other debts (+€10,090)
- Current portion of long-term debt -€12,568
no longer reported in 2025 (was €12,568)
- Other debts +€10,090
up €10,090 (+5.4%), from €185,797 to €195,887
- Gross operating margin -€1,347
down €1,347 (-4.7%), from €28,643 to €27,296
- Financial charges -€1,271
down €1,271 (-9.0%), from €14,127 to €12,856
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €476,174 | €472,388 | -€3,786 | -0.8% |
| Fixed assets | 21/28 | €470,584 | €462,869 | -€7,715 | -1.6% |
| Tangible fixed assets | 22/27 | €440,584 | €432,869 | -€7,715 | -1.8% |
| Plant, machinery and equipment | 23 | - | €3,270 | +€3,270 | |
| Other tangible fixed assets | 26 | €440,584 | €429,599 | -€10,985 | -2.5% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €5,590 | €9,519 | +€3,929 | +70.3% |
| Cash at bank and in hand | 54/58 | €490 | €6,918 | +€6,428 | +1,312% |
| Deferred charges and accrued income | 490/1 | €5,100 | €2,601 | -€2,499 | -49.0% |
| Total equity and liabilities | 10/49 | €476,174 | €472,388 | -€3,786 | -0.8% |
| Equity | 10/15 | €263,722 | €263,538 | -€184 | -0.1% |
| Contributions | 10/11 | €188,600 | €188,600 | = | 0.0% |
| Reserves | 13 | €67,360 | €67,360 | = | 0.0% |
| Distributable reserves | 133 | €67,360 | €67,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,762 | €7,578 | -€184 | -2.4% |
| Amounts payable | 17/49 | €212,452 | €208,850 | -€3,602 | -1.7% |
| Amounts payable within one year | 42/48 | €202,862 | €200,030 | -€2,832 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €12,568 | - | -€12,568 | |
| Trade debts | 44 | €387 | €363 | -€24 | -6.2% |
| Suppliers | 440/4 | €387 | €363 | -€24 | -6.2% |
| Taxes, remuneration and social security | 45 | €4,110 | €3,780 | -€330 | -8.0% |
| Taxes | 450/3 | €4,110 | €3,780 | -€330 | -8.0% |
| Other amounts payable | 47/48 | €185,797 | €195,887 | +€10,090 | +5.4% |
| Accrued charges and deferred income | 492/3 | €9,590 | €8,820 | -€770 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,984 | €11,218 | +€234 | +2.1% |
| Other operating charges | 640/8 | €3,362 | €3,414 | +€52 | +1.5% |
| Gross operating margin | 9900 | €28,643 | €27,296 | -€1,347 | -4.7% |
| Operating profit (loss) | 9901 | €14,297 | €12,664 | -€1,633 | -11.4% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €14,127 | €12,856 | -€1,271 | -9.0% |
| Recurring financial charges | 65 | €14,127 | €12,856 | -€1,271 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €170 | -€180 | -€350 | |
| Income taxes | 67/77 | -€4 | €4 | +€8 | |
| Profit (loss) for the period | 9904 | €174 | -€184 | -€358 | |
| Profit (loss) for the period to be appropriated | 9905 | €174 | -€184 | -€358 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.